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來源資料
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題 名 | 人力資本支出與其會計屬性之探討=A Discussion of Human Capital Expenditure and Its Accounting Attribute |
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作 者 | 陳海鳴; 林谷峻; | 書刊名 | 管理與系統 |
卷 期 | 9:4 2002.10[民91.10] |
頁 次 | 頁435-456 |
分類號 | 494.75 |
關鍵詞 | 人力資本; 獨特性; 價值; 競爭優勢; Human capital; Uniqueness; Value; Competitive advantage; |
語 文 | 中文(Chinese) |
中文摘要 | 財務報表使用者常利用報表所揭露的資訊作決策,但以人力資本創造競爭優勢而獲利的產業,若依傳統會計原則將人力資本支出全部作為費用處理,將導致會計資訊內涵的不足,易使財務報表使用者如內部管理者,在資源分配上做出不當決策。由於財務報表缺乏對企業人力資本支出的適當分析、報導、衡量與揭露,使得企業對創造智慧與競爭優勢的人力資本投資,在報表上與一般給付酬勞性質的費用無法區分。本文經由文獻探討,定義企業的人力資本,將企業對人力資本的投資,依人力資源發展階段由傳統費用項目中抽離。研究結果依企業人力的獨特性與價值性兩個構面,將企業人力區分為四,藉此找出對企業競爭優勢有幫助之人力資本,提供企業內部管理者與外在投資者蒐集相關會計科目資訊之指引,以瞭解企業競爭優勢相關之人力資本投資。同時以臺灣某家電子產業個案公司為例,說明如何確認並區別高獨特性且價值高之人力資本,並探討其對個案公司財務資訊揭露的影響。 |
英文摘要 | People use financial statements to make decisions. However, for businesses which deriving their competitive advantage and profitability mainly from human capital, they must expense all human capital expenditure according to the Generally Accepted Accounting Principle. Which leads the impairment of financial statement information relevance and mislead the decisions for business resource allocation. Present accounting system does not properly analyze, report, measure and disclosure human capital and separates it from pools of expenses. Therefore, companies have no clue to tell human capital investment from expenses that sacrifices the resources. This paper defines and classifies company’s human capital in line with a theoretical framework we provided, sort out company’s human capital investment according to cost development stages in human resources accounting, and finally isolates human capital from expenses. We suggest that human capital can be divided into four quadrants by using two dimensions--uniqueness and value. And uses this framework to locate human capital that contributes company competitive advantage. By doing so, we provide the guidance of how to collect human capital related accounting figures for internal manager and external investor. To help them realize the company investment in human capital that enhances competitive advantage. Then in addition, an electronics company of Taiwan is used to explain how to identify the human capital and what the influence on financial information discloses. |
本系統中英文摘要資訊取自各篇刊載內容。